The year 2025 brings a series of significant legal changes that will impact business operations in Poland. These changes cover various areas, including company law, labour law, regulations concerning disabled individuals, as well as matters related to property tax and ESG reporting. The new regulations aim to simplify procedures, increase transparency, and align Polish law with EU regulations.
As of 1 January 2025, the obligation to use the e-Delivery system has been introduced for various groups, including professionals in trusted public professions such as lawyers, legal advisors, tax consultants, and notaries, as well as for companies registered after this date. The new system is set to replace existing communication methods, such as ePUAP or registered letters, and will become the standard tool for correspondence between government offices, courts, and businesses.
E-Deliveries serve as an electronic equivalent of registered mail with acknowledgment of receipt and hold the same legal value as traditional registered letters. Companies established before 1 January 2025, will time have until 1 April 2025 to set up an e-Delivery inbox.
On 1 January 2025, the Polish Classification of Business Activities (PKD 2025) came into effect, replacing the previous version from 2007. The new PKD is adapted to current market, technological, and social realities, incorporating newly emerging business activities. It also ensures the harmonization of economic statistics within the EU.
The classification provides greater precision in describing traditional industries, helping businesses match their operations to the correct codes. The PKD system defines types of business activities, allowing entities registered in different systems to consistently categorize their operations. The updated PKD codes are essential for proper business registration and tax settlements.
Read more: PKD 2025 – changes to the Polish Classification of Activities from January – TGC Corporate Lawyers
As of 1 January 2025, the minimum wage has increased by PLN 366, reaching PLN 4,666 gross per month. At the same time, the minimum hourly rate has risen to PLN 30.50 gross. According to government estimates, these changes will affect around 3.2 million people.
Read more: Minimum Wage in 2025 – Key Changes? – Contract Administration
A new law regulating the employment of foreign workers in Poland is under development. The proposal introduces a mandatory employment contract requirement for obtaining a work permit, aiming to improve protection for foreign employees. The only exception will be seasonal work, where civil law contracts will still be allowed. Additionally, stricter penalties for illegal employment are being proposed to reduce the informal labour market and improve working conditions for foreign workers.
New regulations on collective bargaining agreements will take effect in 2025, simplifying negotiation procedures between trade unions and employers, as well as registration procedures. Key changes include:
These changes aim to facilitate negotiations and promote the broader use of collective agreements.
As of 1 January 2025, new PFRON (State Fund for Rehabilitation of Disabled Persons) subsidies for the wages of disabled employees apply:
Additionally, increased funding applies to individuals diagnosed with mental illness, intellectual disabilities, developmental disorders, epilepsy, and blindness:
Read more: Employment of Disabled Persons – Regulations and PFRON Subsidies – Contract Administration
On 1 January 2025, changes to the Local Taxes and Fees Act (12 January 1991) came into force, specifically regarding property tax regulations. The key amendment introduces autonomous definitions of “buildings” and “structures”, independent of those in the Construction Law (7 July 1994).
The updated definition simplifies the taxation of complex and technical structures, expanding the list of taxable properties. Under the new rules, wind farms, photovoltaic installations, construction-related devices (e.g., connections), and other technical facilities will be classified as structures subject to property tax.
These changes aim to eliminate ambiguities in property taxation and streamline tax interpretation.
As of 1 January 2025, new ESG (Environmental, Social, Governance) reporting obligations have been introduced in Poland for a broader group of companies. According to the amended Accounting Act (Journal of Laws 2024, item 1863) implementing the Corporate Sustainability Reporting Directive (CSRD), businesses meeting at least two of the following criteria must comply:
In practice, this means around 3,500 Polish companies will now be subject to ESG reporting obligations.
Read more: CSRD in Poland: New Challenges and Opportunities for Entrepreneurs | Crowe Polska
The year 2025 will bring key changes to Polish law that will have a significant impact on business operations. The most important regulations include the mandatory use of e-Delivery, an update to the PKD classification, an increase in the minimum wage, and changes in the rules for employing foreigners. Additionally, entrepreneurs will need to implement new regulations regarding collective labour agreements, ESG reporting, and real estate taxation. These changes aim to simplify procedures, increase labour market transparency, and align Polish law with contemporary economic and social challenges.
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